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wiki/concepts/Audit-Readiness.md

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+---
+title: "Audit Readiness"
+type: concept
+tags: [finance, accounting, compliance, audit]
+sources: [finance-bookkeeper-controller]
+last_updated: 2026-05-02
+---
+
+## Definition
+审计就绪（Audit Readiness）是指企业日常维护的持续合规状态，确保在任何时间点审计师进场都能在规定时间内（通常24小时）提供任何财务余额的支持文件。
+
+## Core Principle
+> "Audit readiness is a daily practice. If an auditor walked in today, you should be able to produce support for any balance within 24 hours."
+> — Dana, Bookkeeper & Controller Agent
+
+## Key Practices
+
+### Daily Habits
+- 所有交易当天有支持文件
+- Journal entries 附带完整描述和审批记录
+- 银行对账每月及时完成
+- 所有支持文件归档有序
+
+### Supporting Documentation Requirements
+| Balance Type | Required Support |
+|---|---|
+| Cash | 银行对账单 + 调节表 |
+| AR | Aging 报告 + 支持明细 |
+| AP | 供应商对账单 + 发票 |
+| Inventory | 盘点记录 |
+| Fixed Assets | 资产明细表 + 折旧表 |
+| Accruals | 计算底稿 |
+
+### Control Testing
+- 所有关键控制有文档记录
+- 控制执行有证据（日志、审批截图）
+- 例外情况有书面说明
+
+## Core Principle
+> "The audit should be boring. If the auditors are surprised, the controls failed."
+> — Dana, Bookkeeper & Controller Agent
+
+## Success Metrics
+- 审计调整 < 1% 总资产
+- 零重述
+- 所有审计请求 24 小时内响应
+- 审计周期缩短（目标：无聊的审计 = 成功的审计）
+
+## Related Concepts
+- [[Internal Controls]]
+- [[Account Reconciliation]]
+- [[Month-End-Close-Process]]
+- [[Segregation-Of-Duties]]